Vol. 18 No. 1 (2026): AKRUAL: Jurnal Akuntansi (In Progress)

Articles

• Leverage and Firm Size as Determinants of Tax Aggressiveness: The Mediating Role of Return on Assets in the Top 10 Indonesian Banks

  Ervina Rosarina Hasibuan,  Business Administration Department, Politeknik Negeri Medan,  Indonesia

  Poppy Wulandari,  Business Administration Department, Politeknik Negeri Medan,  Indonesia

  Aboubaker Khoualed,  Department of Economic Sciences, Badji Mokhtar-Annaba University,  Algeria

  64-81

  DOI : https://doi.org/10.26740/jaj.v18n1.p64-81
  Abstract views: 69 , PDF downloads: 44

  • PDF

• Tax Strategy and Earnings Management: The Moderating Effect of Company Size

  Firmansyah Firmansyah,  Universitas Widya Gama Mahakam Samarinda,  Indonesia

  Martinus Robert Hutauruk,  Faculty of Economics and Business, Widya Gama Mahakam University,  Indonesia

  Windy Aditya Aprilianawati,  Faculty of Economics and Business, Widya Gama Mahakam University,  Indonesia

  Meutia Layli,  Faculty of Economics and Business, Alma Ata University,  Indonesia

  Serhii Ostapchuk,  National Scientific Centre, Institute of Agrarian Economics,  Ukraine

  31-48

  DOI : https://doi.org/10.26740/jaj.v18n1.p31-48
  Abstract views: 89 , PDF downloads: 38

  • PDF

• Political Connection, Family Ownership, and Stock Performance after IPOs: Evidence from Indonesia

  Mia Putri Aisya,  Indonesia

  Dwi Narullia,  Universitas Negeri Malang,  Indonesia

  1-16

  DOI : https://doi.org/10.26740/jaj.v18n1.p1-16
  Abstract views: 66 , PDF downloads: 32

  • PDF

• Taxpayers’ Perceptions, Tax Penalties, and the Tri Nga Doctrine on the Average Effective Rate of the Article 21 Income Tax

  Uum Helmina Chaerunisak,  Universitas Sarjanawiyata Tamansiswa,  Indonesia

  Nidia Dinda Salsabila Naufita Sari,  Universitas Sarjanawiyata Tamansiswa ,  Indonesia

  17-30

  DOI : https://doi.org/10.26740/jaj.v18n1.p17-30
  Abstract views: 42 , PDF downloads: 24

  • PDF

• ESG Risk, Inflation, and Intellectual Capital: Drivers of Market Capitalization in Indonesia

  Yopi Yudha Utama,  UIN Syekh Wasil Kediri,  Indonesia

  Delavilanda Baby Efa,  Sharia Business Management, Faculty of Islamic Economics and Business, UIN Syekh Wasil Kediri,  Indonesia

  Binti Mutafarida,  Sharia Banking, Faculty of Islamic Economics and Business, UIN Syekh Wasil Kediri,  Indonesia

  Yuliani Yuliani,  Sharia Economy, Faculty of Islamic Economics and Business, UIN Syekh Wasil Kediri,  Indonesia

  Ning Purnama Sariati,  Sharia Economy, Faculty of Islamic Economics and Business, UIN Syekh Wasil Kediri,  Indonesia

  49-63

  DOI : https://doi.org/10.26740/jaj.v18n1.p49-63
  Abstract views: 68 , PDF downloads: 35

  • PDF